S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   5943
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                              March 24, 2023
                                ___________
 
 Introduced by M. of A. THIELE -- read once and referred to the Committee
   on Real Property Taxation
 
 AN  ACT  to amend the real property tax law, in relation to establishing
   local labor requirements as part of the approval  to  receive  a  real
   property tax business investment exemption

   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Paragraph (b) of subdivision 2 of section 485-b of the real
 property tax law, as amended by chapter 305 of  the  laws  of  1994,  is
 amended to read as follows:
   (b) No such exemption shall be granted unless:
   (1)  such  construction,  alteration,  installation or improvement was
 commenced subsequent to the  first  day  of  January,  nineteen  hundred
 seventy-six  or  such  later  date  as  may be specified by local law or
 resolution;
   (2)  the  cost  of  such  construction,  alteration,  installation  or
 improvement  exceeds  the  sum  of  ten thousand dollars or such greater
 amount as may be specified by local law or resolution; [and]
   (3) such construction,  alteration,  installation  or  improvement  is
 completed  as  may  be  evidenced by a certificate of occupancy or other
 appropriate documentation as provided by the owner;
   (4) SUCH CONSTRUCTION, ALTERATION, INSTALLATION OR  IMPROVEMENT  MEETS
 THE  LOCAL LABOR REQUIREMENTS SET FORTH PURSUANT TO SUBDIVISION TWO-A OF
 THIS SECTION; AND
   (5) SUCH CONSTRUCTION,  ALTERATION,  INSTALLATION  OR  IMPROVEMENT  IS
 PERFORMED  BY  A DEVELOPER, CONTRACTOR, OR SUBCONTRACTOR WHO HAS APPREN-
 TICESHIP AGREEMENTS APPROPRIATE FOR THE TYPE AND SCOPE  OF  WORK  TO  BE
 PERFORMED,  THAT HAVE BEEN REGISTERED WITH, AND APPROVED BY, THE COMMIS-
 SIONER OF LABOR PURSUANT TO THE REQUIREMENTS FOUND  IN  ARTICLE  TWENTY-
 THREE OF THE LABOR LAW.

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD07048-01-3
 A. 5943                             2
              

 
   § 2. Section 485-b of the real property tax law is amended by adding a
 new subdivision 2-a to read as follows:
   2-A. (A) FOR PURPOSES OF THIS SUBDIVISION:
   (I) "LOCAL LABOR" SHALL MEAN WORKERS WHO RESIDE WITHIN THE SAME COUNTY
 OR AN ADJOINING COUNTY.
   (II)  "STATE  LABOR" SHALL MEAN WORKERS WHO RESIDE IN THE STATE OF NEW
 YORK.
   (B) ANY REAL PROPERTY CONSTRUCTED, ALTERED, INSTALLED OR IMPROVED  FOR
 THE  PURPOSE  OF  COMMERCIAL,  BUSINESS  OR INDUSTRIAL ACTIVITY SHALL BE
 EXEMPT FROM TAXATION AND SPECIAL AD VALOREM LEVIES ONLY  IF  EIGHTY-FIVE
 PERCENT  OR  MORE  OF THE WORKFORCE HIRED BY THE CONTRACTOR OR DEVELOPER
 WHO  IS  OVERSEEING  SUCH  CONSTRUCTION,  ALTERATION,  INSTALLATION   OR
 IMPROVEMENT  PROJECT ARE FROM THE LOCAL LABOR MARKET OR, IF AFTER MAKING
 A GOOD FAITH EFFORT SUCH CONTRACTOR OR DEVELOPER CANNOT HIRE  ENOUGH  OF
 THEIR  WORKFORCE  TO  SATISFY THE REQUIREMENTS OF THIS SUBDIVISION, FROM
 THE STATE LABOR MARKET.
   (C) THE EIGHTY-FIVE PERCENT REQUIREMENT SET FORTH BY PARAGRAPH (B)  OF
 THIS  SUBDIVISION  SHALL  BE  BY  CONTRACTOR AND IN TOTAL AT THE TIME OF
 COMPLETION OF SUCH PROJECT. A CONTRACTOR OR DEVELOPER SHALL BE  REQUIRED
 TO KEEP DAILY LOG SHEETS OF ALL FIELD WORKERS, COMMENCING ON THE DATE OF
 APPLICATION  FOR A REAL PROPERTY TAX EXEMPTION PURSUANT TO THIS SECTION.
 ANY WORK PERFORMED AFTER AN  APPLICATION  FOR  SUCH  REAL  PROPERTY  TAX
 EXEMPTION  SHALL  BE INCLUDED IN THE DETERMINATION OF OVERALL COMPLIANCE
 WITH THE REQUIREMENTS SET FORTH IN THIS  SUBDIVISION.  THE  COMMISSIONER
 SHALL  REQUIRE  EVERY  CONTRACTOR  OR  DEVELOPER  TO  SUBMIT  SUPPORTING
 DOCUMENTATION THAT THE REQUIREMENTS OF THIS SECTION HAVE BEEN  MET  WHEN
 APPLYING FOR AN EXEMPTION PURSUANT TO THIS SECTION.
   (D)  (I)  AN EXEMPTION MAY BE GRANTED PURSUANT TO THIS SECTION FOR THE
 FOLLOWING REASONS EVEN IF THE LOCAL LABOR REQUIREMENTS SET FORTH  PURSU-
 ANT TO PARAGRAPH (B) OF THIS SUBDIVISION ARE NOT MET:
   (1)  THE  INSTALLATION  OF  SPECIALIZED  EQUIPMENT  IS REQUIRED BY THE
 MANUFACTURER TO BE INSTALLED BY ONLY APPROVED INSTALLERS;
   (2) SPECIALIZED CONSTRUCTION  IS  REQUIRED,  AND  NO  LOCAL  OR  STATE
 CONTRACTORS  OR  LOCAL  OR  STATE CONSTRUCTION WORKERS HAVE THE REQUIRED
 SKILLS, CERTIFICATIONS OR TRAINING TO PERFORM SUCH WORK;
   (3) THERE ARE SIGNIFICANT COST DIFFERENTIALS IN BID PRICES WHEREBY THE
 USE OF LOCAL OR STATE LABOR SIGNIFICANTLY INCREASES THE  SUBCONTRACT  OR
 CONTRACT OF A PARTICULAR TRADE OR WORK SCOPE BY AT LEAST TWENTY PERCENT;
   (4) NO LOCAL OR STATE LABOR IS AVAILABLE FOR THE PROJECT; OR
   (5)  THE  CONTRACTOR OR DEVELOPER REQUIRES KEY OR CORE PERSONS SUCH AS
 SUPERVISORS, FOREMAN OR CONSTRUCTION WORKERS TO HAVE SPECIAL SKILLS THAT
 ARE NOT AVAILABLE IN THE LOCAL OR STATE LABOR MARKET.
   (II) A REQUEST FOR AN EXEMPTION  FROM  LOCAL  LABOR  REQUIREMENTS  SET
 FORTH  PURSUANT  TO PARAGRAPH (B) OF THIS SUBDIVISION SHALL BE SUBMITTED
 TO THE DEPARTMENT PRIOR TO ANY WORK BEING COMMENCED.
   (E) IN ADDITION TO THE LOCAL LABOR REQUIREMENTS SET FORTH PURSUANT  TO
 THIS  SECTION,  EVERY  CONTRACTOR  OR  DEVELOPER  SHALL  MAKE REASONABLE
 EFFORTS TO UTILIZE VENDORS, MATERIAL SUPPLIERS AND PROFESSIONAL SERVICES
 FROM NEW YORK STATE. REAL  PROPERTY  OWNERS  AND  CONTRACTORS  SHALL  BE
 REQUIRED  TO  KEEP RECORDS OF SUCH LOCAL VENDORS, MATERIAL SUPPLIERS AND
 PROFESSIONAL SERVICES WHOM THEY HAVE SOLICITED AND WITH WHOM  THEY  HAVE
 CONTRACTED  WITH  OR AWARDED. THE DEPARTMENT SHALL HAVE THE AUTHORITY TO
 REQUEST THESE ADDITIONAL MATERIALS AS NECESSARY.
   § 3. This act shall take effect immediately.